Geoffrey Loomer

Associate Professor


Geoffrey Loomer

Geoffrey Loomer


Tel: 250-721-8173
Fax: 250-721-8146
Twitter Bird Cropped @GeoffreyLoomer

Faculty of Law
University of Victoria
PO Box 1700, STN CSC
Victoria, BC  V8W 2Y2
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I am interested in all areas of tax law and policy. Most of my research has focused on comparative and international taxation, corporate taxation, and the connections between tax evasion, tax avoidance, and tax administration. Although the study of tax law necessarily involves highly technical issues, all tax policy is public policy: the design of domestic tax systems and global tax rules reflects our views about public goods and services, economic distribution, and social progress.

I joined the Faculty of Law at the University of Victoria in 2018. I had the privilege of studying at UVic and UBC, after which I clerked with the BC Supreme Court and practised with the tax group at McCarthy Tétrault LLP (Vancouver office) for six years. Later I completed graduate degrees at the University of Oxford, focusing on corporate and international taxation. I remain affiliated with the Oxford University Centre for Business Taxation as a Research Fellow. I was a faculty member at the Schulich School of Law at Dalhousie University in 2009–2018, serving as Associate Dean Graduate Studies in 2016–2018. I was honoured to receive the Dalhousie Law Students’ Society & Alumni Association Award for Excellence in Teaching in 2013.

  • BSc (Economics) – UVic (1994)
  • LLB – UBC (2000)
  • BCL – Oxford (2005)
  • DPhil (International Taxation) – Oxford (2011) (Clarendon Scholar)

You can read some of my publications by accessing my SSRN Author Page

Books

  • David G. Duff & Geoffrey Loomer, Taxation of Business Organizations in Canada (Markham: LexisNexis, 2015)
  • David G. Duff, Benjamin Alarie, Kim Brooks, Geoffrey Loomer, and Lisa Philipps, Canadian Income Tax Law, 5th ed. (Markham: LexisNexis, 2015) (6th ed. forthcoming 2018)

Selected Journal Articles and Book Chapters

  • “The Disjunction Between Corporate Residence and Corporate Taxation: Is Improvement Possible?” (2015) 63 Canadian Tax Journal 91 (PR)
  • “Canada” (National Report) in Guglielmo Maisto, ed., Immovable Property under Domestic Law, EU Law and Tax Treaties, EC and International Tax Law Series vol. 12 (Amsterdam: IBFD, 2015) 257
  • “Canada” (National Report) in Florian Haase, ed., Taxation of International Partnerships (Amsterdam: IBFD, 2014) 141
  • “Canada” (National Report) in Hans Gribnau & Melvin Pauwels, eds., Retroactivity of Tax Legislation: 2010 EATLP Congress (Leuven: European Association of Tax Law Professors, 2013) 193
  • “Analysing the Enhanced Relationship Between Corporate Taxpayers and Revenue Authorities: a UK Case Study” in Lynne Oats, ed., Taxation: A Fieldwork Research Handbook (Abingdon: Routledge, 2012) 178 (with Judith Freedman & John Vella)
  • “Corporate Tax Risk and Tax Avoidance: New Approaches” [2009] British Tax Review 74 (PR) (with Judith Freedman & John Vella)
  • “The Vodafone Essar Dispute: Inadequate Tax Principles Create Difficult Choices for India” (2009) 21 National Law School of India Review 89 (PR)
  • “Taxing Out of Time: Parliamentary Supremacy and Retroactive Tax Legislation” [2006] British Tax Review 64 (PR)
  • Taxation – LAW 345
  • Advanced Taxation: Corporations – LAW 346A
  • Advanced Taxation: International – LAW 346B
  • Secured Transactions and Negotiable Instruments – LAW 316